Petitioner challenges Ext.P5 memo demanding motor vehicle tax in respect of a vehicle stated to have been owned by him and which he has later sold. On receipt of Ext.P5 memo, petitioner has preferred Ext.P6 explanation before the respondent. The petitioner apprehends that coercive steps for recovery of tax will be initiated without considering his explanation. 2. I have heard the learned counsel for the petitioner as also the learned Government pleader on behalf of the respondent.
On the facts and circumstances of the case, I dispose of the writ petition with a direction to the respondent to consider Ext.P6 explanation preferred by the petitioner by treating it as a reply to Ext.P5 memo which the respondent will treat as a show cause notice and not as a demand notice. The decision on Ext.P6 explanation will be taken by the respondent within a period of one month from the W.P.(C).No.11980/2014 2 date of receipt of a copy of this judgment. The decision shall be taken after affording the petitioner an opportunity of hearing. It is made clear that till orders are passed on Ext.P6 and communicated to the petitioner, no steps for recovery of tax as contemplated under Ext.P5 shall be pursued.
A.K.JAYASANKARAN NAMBIAR JUDGE prp